Tariffs land late
The broker invoice arrives weeks after the goods. If pricing was set on the factory quote, the margin is already gone.
Landed cost is what one sellable unit costs by the time it reaches your warehouse: the factory price plus inbound freight, duty, tariffs, insurance, and the port and brokerage fees that arrive on separate invoices weeks later.
Estimates from your inputs, not a customs quote.
The broker invoice arrives weeks after the goods. If pricing was set on the factory quote, the margin is already gone.
One expedited air shipment spread across a year of units hides which SKUs are actually unprofitable.
Cost per unit shipped is not cost per unit you can sell. Short and damaged cartons raise the real number.